government ramnarayan chellaram college of commerce and

Government Ramnarayan Chellaram College of Commerce

and Management

Racecourse Road, Bengaluru -560 001.

Lesson Plan for the Academic Year 2019-2020

CONTEMPORARY ISSUES IN ACCOUNTING

Programme : M.Com (F&A)

Semester : 2ndSemester

Course Code : 2.1

No. of Lecture Hrs/ week : 04

Total No. of Lecture Hrs. : 56

Internal Marks : 30

External Marks : 70

Total Marks : 100

Exam Hrs : 3 Hrs

Course Credit : 4 Credits

Course Coordinator :

SRIDHAR .V

COURSE OBJECTIVE

Develop awareness about recent development in accounting

Latest amendments thereto with adoption of Accounting Standards on par with new concepts of

accounting.

Developing research attitude in students on new accounting literature.

LEARNING OUTCOME

After learning this subject student will be able to understand various innovative

Concepts of accounting which are found in developed and developing economies.

Syllabus

Module - 1: Financial reporting - concept - objectives - qualities and benefits. Developments on financial reporting objectives - true blood report - the corporate report (UK) Corporate Reporting in India - segment reporting - interim reporting – Value Added reporting.

Module - 2 : Corporate social responsibility accounting - social accounting and social auditing - state of art of social accounting - objectives and standards of social reporting - empirical studies of social measurement and reporting - environmental accounting , reporting and audit – CSR in Indian Context.

Module - 3 : Human resource measurement - need for human resource accounting (HRA) , objectives and importance - factors influencing HRA - approaches to measure HRA - Cost approach - different methods - value approaches different models - Indian practices of HRA.

Module - 4 : Accounting for changing prices - limitations of financial statements - nature of price changes - problems created by price changes in historical cost accounts - methods of accounting for inflation - current purchasing power accounting - current cost accounting - inflation accounting in different countries, UK, USA & India, Sandilands Report.

Module - 5 : Accounting for intangibles Accounting for leases and reporting by lessors and lessees, accounting for different types of leases. Pension costs accounting - pension schemes - accounting perspective – Brand Accounting – Balanced Scorecard.

Books for Reference:

1. Inflation Accounting - The Sandiland Report, HMSO.

2. Sidney Davidson and Roman L. Weil : Handbook of Modern Accounting, McGraw-Hill Book Company,

NewYork.

3. Glantier and Underdown: Accounting Theory and Practice - ELBs.

4. Schroeder and Clark: Accounting Theory- Text and Readings , John Weily.

5. P.K. Ghosh , et all: Studies in Accounting Theory, Wiley Eastern Ltd.

6. L. S. Porwal: Accounting Theory-An introduction, Tata McGraw-Hill.

7. R.K. Lele and Jawaharlal: Accounting Theory, Himalaya Publishing House.

COURSE PLAN

Day Topic to be Covered No. of Lecture Hours

Methodology Evaluation /

Learning confirmation

Date of Completion

Module 1 - FINANCIAL REPORTING

1

Concept - objectives - qualities and benefits.

1 Lecture / PPT Discussion

2-4

Developments on financial reporting objectives - true blood report - the corporate report (UK) Corporate Reporting in India


5-6 Segment reporting 1 Lecture / PPT Discussion

7-8 Interim reporting 1 Lecture / PPT Discussion

9-10 Value Added reporting. 1 Lecture / PPT Discussion

11 Class test on unit 1 1

Module 2 - CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING

12-13 Corporate social responsibility accounting


14-17 social accounting 1 Lecture / PPT Discussion

18-20 social auditing 1 Lecture / PPT Discussion

21-22

objectives and standards of social reporting


23-25

empirical studies of social measurement and reporting


25-28

environmental accounting , reporting and audit


29

Class test on unit 2

1

Module 3 - HUMAN RESOURCE ACCOUNTING

30-31 Need, importance and objective of HRA


32 Factors influencing HRA 1 Lecture / PPT Discussion

33-39 Approaches to measure HRA 1 Lecture / PPT Discussion

40-46 Models to measure HRA 1 Lecture / PPT Discussion

47

Class test on unit 3

1

Module 4 - ACCOUNTING FOR CHANGING PRICES

48

Accounting for changing prices - limitations of financial statements - nature of price changes


49

Problems created by price changes in historical cost accounts


50-55 Methods of accounting for inflation 1 Lecture / PPT Discussion

56-58 Current purchasing power accounting 1 Lecture / PPT Discussion

59-61 Current cost accounting 1 Lecture / PPT Discussion

62

Inflation accounting in different countries, UK, USA & India,.


63 Sandilands Report 1 Lecture / PPT Discussion

64 Class test on unit 4 1

Module 5 - ACCOUNTING FOR INTANGIBLES

65-66 Different types of leases. 1 Lecture / PPT Discussion

67-68 Pension costs accounting 1 Lecture / PPT Discussion

69-70 Brand accounting 1 Lecture / PPT Discussion

71-72 Balance scorecard 1 Lecture / PPT Discussion

73-74

SKILL DEVELOPMENT: Compile annual report of any two Indian MNC and make analysis on profitability and financial position of those MNC

2

Presentation

75

INTERNAL EXAMINATION

1

Online resources

• https://caclubindia.com

• ICAI India website

• Ministry of corporate affairs website • Youtube – resources


and Management



Course (Subject) : Information Technology for Accounting and Finance Course

Coordinators : Dr. Subhas Chandra. K.T


Semester : 2nd Semester

Course Code : 2.2



Internal Marks : 30

External Marks : 70

Total Marks : 100

Exam Hrs : 3 Hrs


COURSE OBJECTIVES:

To familiarize student with aspect of business information systems and relevant information technology.

To Develop skills to design and implement simple computer based business and audit information systems

COURSE OUTCOMES:

At the end of this course students should be able to:

Understand the mathematical tools that are needed to solve optimisation problems.

The mathematical software to solve the proposed models.

Analyse and propose recommendations for the decision making in commerce & management.

Syllabus

MODULE - 1 Information Systems and their role in businesses, types of information systems – Operation support

system, management support system, TPS, PCS, EIS, MIS, OAS, DSS, GDSS, expert systems, artificial intelligence,

Information systems at levels of management, HRIS, Accounting Information system, Marketing information

systems, manufacturing and production information system, Developing information systems — systems analysis

and design, SDLC – types, introduction to ERP, introduction to cloud computing.

MODULE - 2 IT-GRC (Governance, Risk and Compliance), Information system audit standards – ISO 27001 –

Information security and management standard (ISMS) , Capability Maturity Model (CMM), Control Objectives for

Information and related Technology (COBIT) – IT Governance model, Health Insurance Portability and

Accountability Act (HIPAA), Statement on Auditing Standards (SAS) for service organization.

MODULE - 3 Overview of specific section of IT ACT 2008 different sections, electronic contracting, digital

signature, cyber offence, certifying authorities, Concepts of Cyber forensics/Cyber Fraud investigation, Overview

of Information Security Standards - ISAE 3402/SA 402, ITIL

MODULE - 4 Database definition, types of structures, DBMS software-creating, editing, modifying, searching and

sorting databases, creating and printing formatted reports, designing custom screen displays, multiple data files,

executing queries and relational algebra

MODULE - 5 Spread sheet software - range, formulas, types of functions, types of charts, what-if analysisGoal Seek

Analysis, data validation, subtotal, Applying Absolute (Fixed), statistical functions – min, max, count, countif,

countA, stdev, mean, mode, median, variance, correlation, percentile, quartile, rank, financial functions – PV, NPV,

NPER, PMT, RATE, IRR, SLN, SYD, IPMT, DB, logical functions – if, else, and, or, not, multiple if statements,

Vlookup, Hlookup, sorting data - types, conditional formatting, page layout - settings, filtering data, data analysis -

descriptive statistics, pivot tables


1. O’ Brien James — A Management Information Systems, Tata Mc Graw Hill, New Delhi.

2. Lauden and Lauden —. Management Information Systems, Prentice flail of India, New Delhi.

3. Gordan B Davis — Management Information Systems, Mc Graw Hill Internal on.

4. Information Technology Control and Audit, Third Edition, Sandra Senft, Frederick Gallegos, CRC Press 5.

Information System Audit and Assurance, By D. P. Dube, Ved Prakash Gulati, Maraw Hill Education

Course II Sem

M.Com(FA) Subjec

t 2.2. Information Technology for

Accounting & Finance Session

Jan to May/June 2020

Name of the Faculty:

Dr. Subhas Chandra. K.T Designation Associate Professor

Module Session (2hrs Per Session)

Topic to be Covered Methodology Used Ex.

Block-Board/ PPT/Discussions etc.,

Date In

itia

l Title Hrs

Mo

del

– 1

– I

ntr

od

uct

ion

to

Bu

sin

ess

Info

rmat

ion

Sy

stem

s

Mo

du

le –

1 –

18

Ho

urs

01 Information Systems and their Role in businesses, Information systems at levels of management

PPT

02 Types of Information systems – Operation support system,

PPT

03 HRIS, A/c-ting Information system,

PPT and Discussion

04 Management support system, TPS

PPT and Discussion

05 Marketing information systems, manufacturing and production information system,

PPT and Discussion

06 PCS, EIS, MIS PPT and Discussion

07 OAS, DSS, GDSS, expert systems, artificial intelligence

PPT and Discussion

08 Developing information systems — systems analysis and design, SDLC – types

PPT and Discussion

09 Introduction to ERP, introduction to cloud computing

PPT M

OD

UL

E -

5 S

pre

ad s

hee

t so

ftw

are

and

Fin

anci

al F

un

ctio

ns

in E

xce

l

Mo

du

le –

5–

20 H

ou

rs

10 Introduction to Spread sheet s/w - range, formulas & functions

Demonstration Using Laptop with

LCD

11 Applying Absolute (Fixed), statistical functions – min, max, count, countif, countA,

Demonstration Using Laptop with LCD and Practical

Class in LAB

12 logical functions – if, else, and, or, not, multiple if statements


Class in LAB

13 Financial functions: PV, NPER, PMT, RATE, IPMT, PPMT


Class in LAB

14 Financial functions: PV, IRR, NPV


Class in LAB

15 Financial functions: SLN, SYD, DB


Class in LAB

16 Types of charts – Diagrams & Graphs


Class in LAB

17 Lookup Function: Vlookup, Hlookup, filtering data, Pivot tables


Class in LAB

18

statistical functions - stdev, mean, mode, median, variance, correlation, percentile, quartile, rank- correlation


Class in LAB

19

Data analysis - descriptive statistics, what-if analysis-Goal Seek Analysis, data validation, subtotal


Class in LAB

MO

DU

LE

- 4

-D

atab

ase

,

DB

MS

, SQ

L

Mo

du

le –

4: –

20

Ho

urs

20

Meaning and Definition, Objectives of Database, Meaning of DBMS, Parties, Components of DBMS,

PPT

21 Type of DATABASE, Significance of RDBMS, Growth of DBMS,

Demonstration Using Laptop with

LCD

22 Introduction to SQL & Structure of SQL Syntax


Class in LAB

23 Creating Table, Using INSERT, UPDATE and DELETE in SQL


Class in LAB

24 Editing, modifying, searching and sorting databases, creating


Class in LAB

25

Printing formatted reports, designing custom screen displays, multiple data files, executing queries and relational algebra


Class in LAB

MO

DU

LE

- 2

IT

-GR

C (

Go

ver

na

nce

, R

isk

an

d C

om

pli

an

ce)

Mo

du

le –

2:

6 H

ou

rs

26

IT-GRC (Governance, Risk and Compliance), Information system audit standards – ISO 27001 – Information security and management standard (ISMS)

PPT/SEMINAR & DISCUSSION

27

Capability Maturity Model (CMM), Control Objectives for Information and related Technology (COBIT) – IT Governance model,


28

Health Insurance Portability and Accountability Act (HIPAA), Statement on Auditing Standards (SAS) for service organization


MO

DU

LE

- 3

Ov

erv

iew

of

spec

ific

sec

tio

n o

f IT

AC

T 2

008

Mo

du

le –

2:

6 H

ou

rs

29 2008 different sections, electronic contracting, digital signature

PPT

30

cyber offence, certifying authorities, Concepts of Cyber forensics/Cyber Fraud investigation,


31 Overview of Information Security Standards - ISAE 3402/SA 402, ITIL


Online resources

e-PG Pathshala e-Adhyayan (e-Books) e-Pathya (Offline Access) UGC MOOCs (Online Courses) [SWAYAM & INFLIBNET] Vidya-mitra e-ShodhSindhu

Government Ramnaryan Chellaram College of Commerce & Management

Race Course Road, Bengaluru – 560 001

PG Department of Commerce (M.Com - FA)

LESSON PLAN for the Academic Year 2019 – 20 (Even Semester)

Course:DIRECT TAXES PLANNING

Name of the Faculty : Dr. AJAZ AHMED KHAN IA Marks : 30

Elective : I – Accounting & Taxation Exam Hrs : 3

Course Code : 2.3 Exam Marks : 70

No. of Lecture Hrs/Week : 04

Total No. of Lecture Hrs : 60

1. GENERAL INFORMATION

No. of Credits : 4

No. of Lecture Hours per week : 4

Total No. of Lecture Hours : 60

2. PERSPECTIVE OF THE COURSE

External environment, especially political and legal environment, has a huge impact and influence on

conducting business. One among the factors which has a big impact on both the business enterprise

and economy is the element of taxation. Unless a finance manager can analyze and think from tax

perspective, no decision is complete and accurate. It is highly essential to understand the direct taxes

that have an impact on business, procedures to be followed and adopted for meeting tax regulatory

requirements, and the system that governs them. Hence, this paper “Direct Taxes Planning” is

introduced to orient a prospective finance manager regarding the tax matters that influences business

and train him/her on making decisions considering such influence.

3. COURSE OBJECTIVES ANDOUTCOMES

OBJECTIVES

To impart students with knowledge on direct taxes and its planning

To give insight on the taxes influencing a corporate entity.

To orient the students on the procedures and formalities to be adhered to with regard to tax

matters.

OUTCOMES

The meaning of tax, types of taxes and the differences between them.

An understanding on the taxonomy of taxation in India.

Computation of income tax liability of a corporate entity.

Tax planning strategies for legally reducing the tax burden.

Compliances of various statutory requirements.

SYLLABUS

Module - 1: Basic framework of direct taxation - principles of direct taxation - appraisal of

annual Finance Act, tax planning and its methods, advance tax rulings.

Module - 2 : Salient features of company taxation, scheme of taxing business income of

companies, deductions / allowances, disallowances and depreciation.

Module - 3: Computation of taxable income of companies - set - off and carry forward of losses -

deductions under Section 80.

Module - 4 : Tax planning with respect to amalgamation and mergers, multinational companies,

double taxation treaties, ventures and foreign collaborations - tax consideration in making or

buy, own or lease, retain or replace

. Module - 5: Procedure for assessment - deduction of tax at source, advance payment of tax -

refunds - appeals and revision.

Module - 6: Wealth tax for companies - charging section - exempt wealth , computation of net

wealth - wealth tax planning.

Books for Reference :

1. Dr. Bhagwati Prasad : Direct Taxes Law & Practice, Whishwa Prakashan, Delhi.

2. Vinod - Singhania : Direct Tax Law and Practice : Taxman.

3. Agarwal P.K. : Tax Planning for Companies, Hind Law Publishers, New Delhi.

4. Dr. H.C. Mehrotra and Dr. S.P. Goyal: Income Tax Law & Practice, Sahitya Bhavan, Agra.

5. Sukumar Bhattacharya, Tax Planning in India

6. Sharat Bargava: Direct Taxes 7. B.B. Lal: Direct Taxes

LESSON PLAN Course II Sem M.Com

(FA)

Subject DIRECT TAXES PLANNING

Session AUG to DEC 2019

Name of the Faculty Dr. AJAZ AHMED KHAN Designation Associate Professor

Module Session (2 Hrs

per session

)

Topic to be covered

Methodology used eg. Black Board / PPt /

Video / Discussion etc.

Date

Init

ial Hrs Title

ON

E

- (0

8 h

ou

rs)

INT

RO

DU

CT

ION

/ F

RA

ME

WO

RK

01

Brief History of Taxation in India; Basic Framework of Taxation – Constitutional References; Principles / Cannons of Taxation

02

Meaning and Definition of basic concepts; Appraisal of Finance Act, Parliamentary Procedure for enactment of Finance Act; Features and Applicability of Finance Act in determination of tax liability,

03

Tax Planning, Tax Avoidance, Tax Evasion, Tax Management, Differences. Related Numerical examples for better understanding.

04

Methods of Tax Planning; Advance Tax Rulings, Authority on Advance Rulings; Why Advance Ruling? Procedure for pronouncement of Advance Ruling.

TW

O

- (1

4 h

ou

rs)

PR

OV

ISIO

NS

RE

LA

TE

D T

O C

OM

PA

NY

TA

XA

TIO

N

05

Meaning & Definition: - Company, Indian Company, Domestic Company, Foreign Company, Industrial Company, Company in which public are substantially interested, Investment Company, Widely-held Company, Closely-held company, Chargeability of income u/s 28.

06

Important points to be considered in chargeability of income u/s 28, Principles governing admissibility of deductions, Deductions Expressly Allowed under sections 30 and 31.

07

Deduction under section 32 – Depreciation, Blocks, Rates of Depreciation, Set-off of unabsorbed depreciation, additional depreciation, numerical questions.

08

Numerical exercises on Depreciation, Additional Depreciation, Calculation of Depreciation at various block rates.

09

Discussion on Deductions under section 33AB, Scientific Research u/s 35, Telecommunication Licence us/ 35ABB, Notified Agricultural Extension Project u/s 35CCC, Notified Skill Development Project

35CCD, Preliminary Expenditure u/s 35D, 35DD, 35DDA, 35E, Bad debts Family Planning Expenditure, Expenditure on advertisement,

10

General deductions u/d 37(1), Expenses Deductible on Payment Basis u/s 43B. Expenses Expressly Disallowed, Allowable Losses incidental to trade. Numerical Questions on Computation of Taxable Profits

11 Numerical Questions on computation of taxable business profits.

TH

RE

E -

(20 h

ou

rs )

CO

MP

UT

AT

ION

OF

TA

XA

BL

E I

NC

OE

M O

F C

OM

PA

NIE

S

12

Set-off and Carry forward of losses – intra-head, inter-head set off an carry forward. Numerical Exercises on set-off and carry forward.

13

Deductions under Chapter VI A applicable to Corporate Assessees – Incomes not eligible for claiming deductions u/s 80, Donations deductible u/s 80G, Numerical Questions on computation of deductible amount in respect of Donations.

14

Deduction u/s 80GGA – payment made to Scientific Institutions, u/s 80GGB – Contributions to Political Parties, Deduction under Section 80-IA – Profits from Industrial Undertakings engaged in Infrastructure Development., deduction u/s 80IAC.

15

Deduction u/s 80-IB – Industrial undertakings other than infrastructure developing undertakings, Undertakings in Special Category of States u/s 80-IC, Deduction u/s 80-ID, 80-IE, 80-JJA, 80-JJAA, 80-LA,

16

Minimum Alternative Tax u/s 115JB, Tax Credit u/s 115JAA, utilisation of tax credit in payment of tax, Numerical exercises on computation of taxable income and tax liability.

17

Numerical exercises on computation of taxable income under normal provisions and MAT provisions, determination of tax liability.

18


19


20 Numerical exercises on computation

of taxable income under normal provisions and MAT provisions, determination of tax liability.

21


FO

UR

- (

10

ho

urs

)

TA

X P

LA

NN

ING

22

Tax Planning with respect to Amalgamation and Mergers, Multinational Companies,

23

Double Taxation Treaties, Planning in respect of Joint Ventures and Foreign Collaborations,

24

Numerical Exercises related to Managerial Decisions based on tax consideration in case of make or buy.

25

Numerical Exercises related to Managerial Decisions based on tax consideration in case of Own or Lease, Retain or Replace etc.

26

Numerical Exercises on Tax planning. Theoretical Discussion on Transfer Pricing.

FIV

E

- (0

8 h

ou

rs )

PR

OC

ED

UR

E F

OR

A

SS

ES

SM

EN

T

27

Procedure for Assessment. Filing of Returns, Various types of Returns, Types of Assessment

28 Provisions related to Tax Deducted at Source, Numerical Exercises.

29

Advance payment of Tax, Interest under section 234A, 234B and 234C, computation of interest etc.

30 Discussion on Tax Refunds, Appeals and Revisions, related provisions.


and Management



Course (Subject) : Security Analysis and Portfolio Management

Course Coordinators : Dr. SATHISHA H. K.



Course Code : 2.4



Internal Marks : 30

External Marks : 70

Total Marks : 100

Exam Hrs : 3 Hrs


COURSE OBJECTIVES:

1. To enable the student to develop skills in analysis various types of securities.

2. To make the student apply the knowledge of portfolio theory in portfolio management.

COURSE OUTCOMES:

At the end of this course students should be able to:

1. Understand different investment alternatives in the market

2. To provide a theoretical and practical background in the field of investments.

3. Designing and managing the bond as well as equity portfolios in the real word.

4. Valuing equity and debt instruments.

5. Measuring the portfolio performances.

Syllabus

Module – 1 : Investment management, nature and scope, investment avenues, investment planning,

ingredients of successful investment strategy, investment avenues, types of financial assets, components of

investment risk.

Module – 2 : Valuation of securities, risk and return, valuation of fixed income securities, market interest

rates, valuation of warrants and convertibles, option pricing models, valuation of equity shares, valuation

models, earning multiplier, timing of purchase and sale of equity shares.

Module – 3 : Security analysis, analysis of variable securities, fundamental analysis, technical analysis,

company analysis, evaluation of industry life cycle theory, security price movements, efficient, market

hypothesis, Random walk.

Module – 4 : Portfolio theory, Markowitz’s graphical portfolio analysis, portfolio performance evaluation,

Sharpe’s portfolio performance measure, Treynor’s portfolio performance measure, Jensen’s investment

performance measure, asset pricing theories, portfolio insurance, portfolio management for individual and

institutions.

Module – 5 : Analysis of alternative investment, hedging and arbitrage pricing theories, financial futures,

international portfolio management, emerging opportunities.


1. Donald E. Fischer and Ronald J. Jordon: Security Analysis & Portfolio Management, Prentice Hall.

2. Stanely S.C. Huang Maury Stall : Investment Analysis and Management, Allyn and Bacon Inc.,

Massachustes.

3. Timoty E. Johnson : Investment Principles, Prentice Hall, New Jersy.

4. Jerome B. Cohen and Edward D. Zinbarg etal : Investment Analysis and portfolio Management,

Richard D. Irwon Ind., Illinois.

5. William F. Sharps : Portfolio Theory and Capital Markets, McGraw-Hill, New York.

6. J.C. Francis : Investment Analysis and Management.

7. Haim Levy and Marshal Sarnat : Portfolio and Investment Selection Theory and Practice, Prentice

Hall, International New Yersy.

8. Graham B. D. Dodd and S. Bolts: Securities Analysis, McGraw Hill, Newyork

9. Pandyan Puneethavathy, Securities Analysis and Portfolio Management, Vikas Pub. House.

10. Fuller & Farrel, Modern Investments and Security Analysis, McGraw Hill International.

11. Strong R.A, Portfolio Management Handbook.

12. A. Brahmiah & P. Subba Rao, Financial Futures and Options, HPH.

13. Hampton John : Modern Financial Theory, Perfect and Imperfect Markets, Roston Publishing Co.,

New Delhi.

14. Singh Preeti, Investment Management, HPH

15. Chandra Prasanna, Managing Investments, Tata McGraw Hill.

LESSON PLAN

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Day Topic To be Covered No. of

Lecture Hours


learning confirmation

Date of Completion

Module – 1 : Investment management, nature and scope, investment avenues, investment planning, ingredients of successful investment strategy, investment avenues, types of financial

assets, components of investment risk.

Day 1

Introduction to the finance, objectives of the finance, introduction to investment, investment process, Investment objectives.

2 PPT,

Lecture Interaction

Day 2

Investment characteristics, investment vs. speculation, gambling, arbitrage, sources of investment information. Investor’s life cycle.

2 PPT,

Lecture,

AV

Discussion

Day 3

Introduction to financial markets, primary markets – types of primary market issue, IPO, Right issue, Bonus issue, Preferential and private allotment. Financial instruments – domestic and international financial instruments.

2

PPT, Lecture,

live examples

Quiz

Day 4

Capital markets, functions, roles, types of brokers, importance of capital markets. Participants of capital market.

2 Lecture and Discussion

Q&A

Day 5

Discussion about stock market, BSE, NSE, MCX-SX, international stock market, NASDAQ, LSE, NYSE, Hong Kong stock exchange, Tokyo stock exchange, Shanghai stock exchange etc, other stock market discussion.

2

Lecture, PPT, Live

Demo Session

Presentation 1

Day 6

SEBI- Role of regulatory in capital markets, functions, history,

Credit rating agencies, importance of credit rating, types of credit ratings,

2 Lecture, PPT, AV

Virtual trading

Day 7 Unit test - 1 1

Module – 3 : Security analysis, analysis of variable securities, fundamental analysis, technical analysis, company analysis, evaluation of industry life cycle theory, security price movements, efficient, market

hypothesis, Random walk.

Day 8 Fundamental analysis, economic analysis, industrial analysis, and

2 Lecture, Quiz

company analysis. Random Walk theory

PPT

Day 9

Technical analysis, importance of technical analysis, difference between fundamental and technical analysis, efficient market hypothesis

2 Lecture, virtual trading

Assignment 1

Feed back

Day 10

Dow theory, time series data analysis, types of chart and diagram analysis, Japanese candle sticks. Random walk

2 Lecture Profitability of trading

Day 11 Unit test - 2 1

Module – 2 : Valuation of securities, risk and return, valuation of fixed income securities, market interest rates, valuation of warrants and convertibles, option pricing models, valuation of equity shares, valuation

models, earning multiplier, timing of purchase and sale of equity shares.

Day 12

Time value of money, concept of discounting and compounding, annuity, single amount, perpetuity.

2 Lecture, Smart board

Illustrations

Day 13 Problems related to time value of money, usage of excel for time value calculation.

2 Lecture, Smart board

Assignment 2

Day 14

Introduction to bond market, types of bonds, factors influence on bond market, characteristics of bond markets, bond valuation

2 Lecture,

Smart board,

PPT

MCQ

Day 15 Problems based on bond yield calculation and bond valuation

2 Smart board Examples

Day 16

Problems based on bond duration and bond immunisation.

Bond strategies, active and passive strategies.

2 Smart board,

examples Exercise

questions

Day 17

Introduction to equity markets, equity valuation, equity return calculation, historical return, expected return and required rate of return.

2 Lecture and discussion

Script valuation

Day 18 Equity valuation problems, constant growth model, two stage growth model,

2 Illustrations

and Problems

Script valuation

Day 19

Three stage growth model, H-Model, equity management strategies, active strategies and passive strategies.

2 Illustrations

and

Problems

Feed back

Day 20 Internal test 1 1

Module – 4 : Portfolio theory, Markowitz’s graphical portfolio analysis, portfolio performance evaluation, Sharpe’s portfolio performance measure, Treynor’s portfolio performance measure, Jensen’s investment

performance measure, asset pricing theories, portfolio insurance, portfolio management for individual and institutions.

Day 21

Stock returns – historical return, expected returns and required rate of return,

Stock risk – systematic and unsystematic risk concepts and measurement of stock return and risk.

2 Lecture and discussion

Q&A

Day 22 Problems based on stock returns 2 Examples

with illustration

Assignment 3

Day 23 Problems based on stock risk measurement

2 Illustrations

and

Problems

Group discussion

Day 24 Problems based on stock return and risk.

2 Illustrations

and

Problems

Q&A

Day 25

Introduction to portfolio management, advantage of portfolio management, portfolio process, introduction to Harry Markowitz model. Efficient frontier.

2 Lecture, PPT, AV

Interaction

Day 26

Portfolio return and risk calculation, understanding structure of portfolio return and risk, problems based on portfolio risk and return

2

Lecture, green

board/ smart board

Feedback

Day 27 Problems based on portfolio return and portfolio risk , CAPM, APT

2

Lecture, green

board/ smart board

Assignment 4

Day 28

Portfolio evaluation, methods for portfolio evaluation – Jensen, Trynors, shapes evaluation methods and other methods.

2

Lecture, green

board/ smart board

Demo of evaluation

Day 29 Portfolio construction, portfolio construction process, Sharpe’s index model, single index model.

2

Lecture, green

board/ smart board

Virtual trading

Day 30 Problems based on optimal portfolio construction

2 Activity Assignment 5

Day 31 Internal test 2

Module – 5 : Analysis of alternative investment, hedging and arbitrage pricing theories, financial futures, international portfolio management, emerging opportunities.

Day 32 Global Investment benefits, World market indexes, Developed

2 Lecture, PPT, AV,

Discussion

and Emerging Markets, smart board

Day 33 Hedging and arbitrage pricing theories,

2 Lecture, PPT, AV

Field study

Day 34 Mutual fund basics, mutual fund types, advantages of mutual fund, characteristics of mutual funds

2

Lecture, PPT, AV,

smart board

Q&A

Day 35 Financial futures, international portfolio management, emerging opportunities.

2

Lecture, PPT, AV,

smart board

MCQ

Day 36 Internal test - 2

Day 37 Previous year question paper discussion

2 Result of

internal test

Day 38 Class feedback

Online resources

e-PG Pathshala e-Adhyayan (e-Books) e-Pathya (Offline Access) UGC MOOCs (Online Courses) [SWAYAM & INFLIBNET] Vidya-mitra e-ShodhSindhu

http://bseindia.com/

http://nseindia.com/

https://www.sebi.gov.in/

https://in.finance.yahoo.com/

https://www.moneycontrol.com/

https://www.valueadd-research.com/

https://www.morningstar.in/

Bloomberg.com

https://www.wsj.com/

Youtube Resources

o https://qrgo.page.link/jq2zX

o https://qrgo.page.link/nVhXr

o https://qrgo.page.link/EhDeM

o https://tradebrains.in/videos/

MOOCS - Swayam / NPTEL Courses

1. Introduction to Investments By S.G. Badrinath |Indian Institute of Management Bangalore URL : https://swayam.gov.in/nd2_imb19_mg09/preview

2. Security Analysis and Portfolio Management By Dr. Jitendra Mahakud, Dr. Chandra Sekhar Mishra

https://swayam.gov.in/nd2_imb19_mg09/preview

URL : https://nptel.ac.in/courses/110105035/#

3. Portfolio and Risk Management By Ramabhadran Thirumalai URL : https://www.coursera.org/learn/portfolio-management

Data Analytics

Microsoft – Excel

E-Views

Gretl

SAS

R

Python

IBM-SPSS

https://nptel.ac.in/courses/110105035/

https://www.coursera.org/learn/portfolio-management

https://www.coursera.org/learn/portfolio-management

Government Ramnarayan Chellaram College of Commerce and

Management



Course (Subject) : Strategic Cost and Management Accounting

Course Coordinators : Dr. Bhagyalakshmi Bai K


Semester : 2nd

Semester

Course Code : 2.5



Internal Marks : 30

External Marks : 70

Total Marks : 100

Exam Hrs : 3 Hrs


Course Objectives 1. To expose the students to the external environment of business

2. To enable them to formulate strategies related to cost and pricing.

3. Strategic Cost Management introduces students to the techniques and processes available to assist managers in

planning and controlling organizational activities.

Learning Outcome After learning this subject student will be able to

1. Understand the basics of SCMA in detail.

2. They should be able to solve real time problems with respect to SCMA

3. Describe some of the techniques and process which are available to assist managers in planning and

controlling organisational activities;

4. Analyze the processes involved in identifying, measuring, analyzing, interpreting and communicating

information to managers in pursuit of the organization’s goals

Syllabus

Module –1 IMPORTANCE OF ANALYZING AND MANAGING COSTS

Importance of Analyzing and Managing Costs. Cost Management, Areas of Cost Management, Cost Management

and Cost Accounting, Tools and Techniques of Cost Management, Role of Cost Accounting in Strategic Planning

and Management Control.

Module –2 STRATEGIC COST MANAGEMENT ISSUES

Strategic Cost Management Issues in Different Elements of Cost, Material, Labour and Overheads, Product Design,

Value Analysis and Value Engineering, Strategic Analysis of Cost, Business Process Re-engineering.

Module –3 ACTIVITY BASED COSTING

Activity Based Costing, Inadequacies of Traditional Methods of Overhead Absorption, Concept of ABC, Kaplan

and Cooper’s Approach to ABC Cost Drivers and Cost Pools, Main Activities and its Cost Drivers, Allocation

Under ABC- Characteristics, Steps, Implementation and Benefits of ABC

Module – 4 PRICING DECISIONS

Pricing Decisions Product Profitability Decisions and Cost Management, Major Influences on Pricing, Product cost

Categories, Costing and Pricing Approaches, Cost Plus Pricing, Target Costing forTarget Pricing, Transfer Prices

and Budgeting Planning and Control, Multinational Pricing Market-based Transfer Prices, Cost Based Transfer

Prices.

Module – 5 LIFE CYCLE COSTING

Life Cycle Costing – Activities and Phrases in Product Life Cycle, short Product and Extension of Product Life

Cycle, Turing Point Indices in Product Life Cycle, Just in Time Approach, Concept, Philosophy of JIT, Sources of

Waste, Aims and Objectives of JIT Methodology in Implementation of JIT, Limitations of JIT Costing Value Chain

Analysis and TQM.


1. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta

2. Charles T. Horngren, George Foster, Srikant M. Data, Cost Accounting: A Managerial Emphasis, Prentice

Hall of India, New Delhi

3. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook

4. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New Central Book

Agency, Calcutta

5. Anthony R.N, Management Accounting Principles, Grawin Publishing.

6. Batty J, Mc Donald & Evans, Management Accountancy, London.

7. Bierman H & Drabin A.R, An Introduction Managerial Accounting, McMillan Company, New York.

8. Broad H.W & Carmichael K.S, A Guide to Management Accounting, HFL (Pub) Ltd., London.

9. Brown & Haward, Mac Donald , Evans, Principles of Management Accountancy, London.

10. De Pauls, Management Accounting in Practice, F.C. Europe Pub. Ltd., London.

11. Keith Ward, Strategic Management Accounting, Butterworth Heirmann Pub.

12. John K. Shank, Cases in Cost t Management: A Strategic Emphasis, South-Western Publishing, Thomson

Learning.

LESSON PLAN STRATEGIC COST AND MANAGEMENT ACCOUNTING

Day Topic To be Covered No. of

Lecture

Hours


learning

confirmation

Date of

Completion

Module –1 IMPORTANCE OF ANALYZING AND MANAGING COSTS

Importance of Analyzing and Managing Costs. Cost Management, Areas of Cost Management, Cost

Management and Cost Accounting, Tools and Techniques of Cost Management, Role of Cost Accounting

in Strategic Planning and Management Control.

1 Importance of Analyzing and Managing

Costs. 2

PPT, Green

board

Interaction

Session

2

Cost Management, Areas of Cost

Management 2

PPT,

Green board,

Lecturing

Q&A

Cost Management and Cost Accounting, 2 Green board,

Lecturing lecturing

3 Tools and Techniques of Cost

Management 2

Smart board,

Green board

Assigning the

presentation

topics

4 Role of Cost Accounting in Strategic

Planning and Management Control 2 Green board Quiz

Module –2 STRATEGIC COST MANAGEMENT ISSUES

Strategic Cost Management Issues in Different Elements of Cost, Material, Labour and Overheads,

Product Design, Value Analysis and Value Engineering, Strategic Analysis of Cost, Business Process Re-

engineering.

5

Strategic Cost Management Issues in

Different Elements of Cost

2 PPT,

lecturing Lecturing

7 Material, Labour and Overheads 2 Problem

Solving Presentation

8 Product Design, Value Analysis and

Value Engineering 2 Green Board Quiz

9 Strategic Analysis of Cost 2 Green board Self-evaluation

10 Business Process Re-engineering. 2 PPT Interaction

Session

Module –3 ACTIVITY BASED COSTING

Activity Based Costing, Inadequacies of Traditional Methods of Overhead Absorption, Concept of ABC,

Kaplan and Cooper’s Approach to ABC Cost Drivers and Cost Pools, Main Activities and its Cost

Drivers, Allocation Under ABC- Characteristics, Steps, Implementation and Benefits of ABC

11

Activity Based Costing, Inadequacies of

Traditional Methods of Overhead

Absorption

2

Green board,

PPT

Assignment 2

12

Concept of ABC, Kaplan and Cooper’s

Approach to ABC Cost Drivers and Cost

Pools

2

Smart board,

Green board,

PPT

Clarifications

13 Main Activities and its Cost Drivers, 2 Smart board Exercise

problems

14

Allocation Under ABC- Characteristics,

Steps, Implementation and Benefits of

ABC

2 Smart board,

Green board

Internal Test

I

15 Problems on ABC 2 Smart board,

Green board

Problem

Solving


Green board

Problem

Solving


Green board

Problem

Solving


Green board

Problem

Solving

Module – 4 PRICING DECISIONS

Pricing Decisions Product Profitability Decisions and Cost Management, Major Influences on Pricing,

Product cost Categories, Costing and Pricing Approaches, Cost Plus Pricing, Target Costing for Target

Pricing, Transfer Prices and Budgeting Planning and Control, Multinational Pricing Market-based

Transfer Prices, Cost Based Transfer Prices.

19

Pricing Decisions Product Profitability

Decisions and Cost Management

2

Smart board,

Green board,

AV

Discussion

20

Major Influences on Pricing, Product cost

Categories, Costing and Pricing

Approaches

2 Smart board,

Green board Feed back

21

Cost Plus Pricing

Problems on cost plus pricing

2 Smart board,

Green board

Result of

Internal Test

I

22 Target Costing for Target Pricing

Problems on Target Pricing 2

Lecture,

Green Board

Problems

solving

23

Transfer Prices and Budgeting Planning

and Control

Problems on Transfer Pricing

2

Black board

chalk and

talk

Problem

solving

24

Multinational Pricing Market-based

Transfer Prices, Cost Based Transfer

Prices.

2

Black board

chalk and

talk

Problem

solving

25 Problems on different methods of pricing 2 Lecture,

Green Board

Problem

solving

26 Problems on different methods of pricing 2 Lecture,

Green Board

Problem

solving

Module – 5 LIFE CYCLE COSTING

Life Cycle Costing – Activities and Phrases in Product Life Cycle, short Product and Extension of Product

Life Cycle, Turing Point Indices in Product Life Cycle, Just in Time Approach, Concept, Philosophy of

JIT, Sources of Waste, Aims and Objectives of JIT Methodology in Implementation of JIT, Limitations of

JIT Costing Value Chain Analysis and TQM.

27 Life Cycle Costing – Activities and

Phrases in Product Life Cycle

2 Smart board,

Green board,

AV

Discussion

28 Short Product and Extension of Product

Life Cycle, Turing Point Indices in

Product Life Cycle

2 Smart board,

Green board Discussion

29 Just in Time Approach, Concept,

Philosophy of JIT, Sources of Waste,

2 Smart board,

Green board

Internal Test

II

30 Aims and Objectives of JIT Methodology

in Implementation of JIT

2

Smart board,

Green board

Discussion

31 Limitations of JIT Costing Value Chain

Analysis and TQM.

2 Lecture,

Green Board

Problems

solving

32

Problems on JIT

2 Black board

chalk and

talk

Problem

solving

33

Problems on JIT

2 Black board

chalk and

talk

Result of

Internal Test

II

34

Problems on JIT

2 Lecture,

Green Board

Problem

solving

35

Finalization of I.A marks

2 Lecture,

Green Board

Problem

solving

36

Previous Years Question papers

Discussion

2

Black board

chalk and talk

Feed back

Online resources

❖ e-Adhyayan (e-Books) ❖ e-PG Pathshala ❖ e-Pathya (Offline Access) ❖ UGC MOOCs (Online Courses) [SWAYAM & INFLIBNET]

⮚ https://epgp.inflibnet.ac.in/Home/ViewSubject?catid=25

❖ Youtube Resources

o https://www.youtube.com/watch?v=t6iKXU2OSCI

o https://www.youtube.com/watch?v=JuMzpSJJyDo

o https://www.youtube.com/watch?v=PreEXvqk8CA


1. Managerial Accounting: Cost Bihaviors, Systems, and Analysis By By Dr. Gary Hecht | Illinois University

URL : https://www.coursera.org/learn/accounting-for-managers

2. Introduction to Management Accounting

By ACCA|

URL : https://www.edx.org/course/introduction-to-management-accounting-2

-------------------------

Government Ramnarayan Chellaram College of Commerce and Management

Race Course Road, Bengaluru-560001

LESSON PLAN FOR THE ACADEMIC YEAR 2019-20 COURSE : ASSETS AND LIABILITIES MANAGEMENT Programme : MFA Semester : II Sem Course code : 2.6 No of Lecture Hrs/week : 04 Internal Marks : 30 External Marks : 70 Total Marks : 100 Exam Hrs : 03 Course Credit : 04 Course Coordinator : TINA CHERRY COURSE OBJECTIVE: To develop necessary skills for applying the principles of financial analysis to management of funds by commercial banks and insurance sector. LEARNING OUTCOME: 1. To understand concept of ALM and its practical aspects 2. To understand the various risks and techniques to measure monitor and manage risks 3. To know the concept of fund transfer pricing and its various techniques

SYLLABUS . Module – 1: Introduction: Emerging scenario’s in Banking Industry – Significance of asset liability management – ALM guidelines in Indian Banks – ALM practice in Indian Banks. Asset liquidity – gap analysis – duration analysis – time value of money – Study of Bank Balance sheet Items – Bank Balance Sheet analysis through ratio analysis. Module – 2: Types of risk (Anatomy of risk): liquidity of risk – operational risk – credit risk – market risk – interest rate risk – commodity risk – exchange risk. Module – 3: Measuring and Monitoring risk: Risk scenario – interest rate sensitivity analysis – stress test analysis of macroeconomic environment (market conditions) – Behavioral pattern of low cost / term deposits – Forecasting interest rate scenario. Module – 4: Relevance and ALM practicality in Indian Banking scenario: Connectivity among R/O/BO/HO – Source of data – accuracy of data – reliability of data – procurement of appropriate software – special skill to Monitor/measure risk. Module – 5: Funds transfer pricing and performance measurement. Central funding unit concept – funds transfer pricing as on ALM tool – removal of interest risk from Business unit – various technique of transfer pricing. Books for Reference: 1. C. Arthur Williams, Jr. etal., Risk Management and Insurance, McGraw Hill International Edition. 2. NIBM Publications. 3. Machiraju H.R, Modern Commercial Banking, Vikas Publishing House.

COURSE PLAN

UNIT HOURS

TOPIC COVERED METHODOLOGY

EVALUATION COMPLETION DATE

MODULE-1 INTRODUCTION

I (21 HRS)

1 Introduction LECTURE/PPT Interaction

2 Emerging scenarios in Banking Industry

LECTURE/PPT Discussion

3 Asset liability management LECTURE/PPT Discussion

4 Significance of asset liability management


5 ALM guidelines LECTURE/PPT Discussion

6 ALM guidelines in Indian Banks LECTURE/PPT Discussion

7 ALM Practice in Indian Banks LECTURE/PPT Discussion

8 ALM Practice in Indian Banks LECTURE/PPT Discussion

9 Asset liquidity LECTURE/PPT Discussion

10 Gap analysis LECTURE/PPT Interaction

11 Duration Analysis LECTURE/PPT Interaction

12 Time Value of money LECTURE/PPT Discussion

13 Time Value of money LECTURE/PPT Discussion

14 Study of Bank Balancesheet items LECTURE/PPT Interaction

15 Asset items LECTURE/PPT Interaction

16 Liabilities items LECTURE/PPT Interaction

17 Seminar LECTURE/PPT

18 Bank Balancesheet analysis through ratio analysis

LECTURE/PPT Interaction

19 Ratio analysis BLACK BOARD/PPT

Problem discussion


Problem discussion


Problem discussion

MODULE-2 TYPES OF RISK

II (12 HRS)

22 Risk classification LECTURE/PPT Discussion


24 Liquidity risk LECTURE/PPT Discussion

25 Operational risk LECTURE/PPT Discussion

26 Credit risk LECTURE/PPT Discussion

27 Market risk LECTURE/PPT Discussion

28 Interest rate risk LECTURE/PPT Discussion

29 Interest rate risk LECTURE/PPT Interaction

30 Commodity risk LECTURE/PPT Discussion

31 Exchange Risk LECTURE/PPT Discussion

32 First internal Test


MODULE-3 MEASURING AND MONITORING RISK

34 Risk Scenario LECTURE/PPT Interaction

35 Interest rate sensitivity analysis LECTURE/PPT Interaction

36 Interest rate sensitivity analysis LECTURE/PPT Discussion

37 Stress test analysis LECTURE/PPT Interaction

III (9 HRS)

38 Macro economic enviornment LECTURE/PPT Discussion

39 Stress test analysis of macro economic enviornment


40 Behavioural pattern of low cost/term deposits


41 Behavioural pattern of low cost/term deposits


42 Forecasting interest rate scenario LECTURE/PPT Discussion

MODULE-4 RELEVANCE AND ALM PRACTICALITY IN INDIAN BANKING SCENARIO

IV (8 HRS)

43 Relevance and ALM Practicality in Indian Banking Scenario


44 Connectivity among R/O/BO/HO LECTURE/PPT Discussion

45 Connectivity among R/O/BO/HO LECTURE/PPT Interaction

46 Sources of data LECTURE/PPT Discussion

47 Accuracy of data LECTURE/PPT Discussion

48 Reliability of data LECTURE/PPT Discussion

49 Procurement of appropriate software LECTURE/PPT Discussion

50 Special skill to Monitor/measure risk LECTURE/PPT Discussion

MODULE-5 FUND TRANSFER PRICING AND PERFORMANCE MEASUREMENT

V (10 HRS)

51 Fund Transfer Pricing LECTURE/PPT Discussion


53 Performance measurement LECTURE/PPT Discussion

54 Central funding unit concept LECTURE/PPT Discussion

55 Fund Transfer Pricing as ALM tool LECTURE/PPT Discussion

56 Fund Transfer Pricing as ALM tool LECTURE/PPT Interaction

57 Removal of interest risk from Business unit

BLACK BOARD/PPT

Discussion

58 Various Technique of transfer pricing BLACK BOARD/PPT

Discussion

59 Various Technique of transfer pricing BLACK BOARD/PPT

Interaction

60 Second Internal Test

Online resources

e-PG Pathshala e-Adhyayan (e-Books) e-Pathya (Offline Access) UGC MOOCs (Online Courses) [SWAYAM &INFLIBNET] Vidya-mitra e-ShodhSindhu

http: //www.rbi.org.in

https://www.centralbanking.com


1.Management of Commercial Banking By Prof Jitendra Mahakud, IIT Kharagpur URL : https://onlinecourses.nptel.ac.in/noc20_mg32/course

Government Ramnarayan Chellaram College of

Commerce and Management



Course (Subject) : Business Research Methods

Course Coordinators : C.SACHITHA BOPAIAH



Course Code : 2.7



Internal Marks : 30

External Marks : 70

Total Marks : 100

Exam Hrs : 3 Hrs


COURSE OBJECTIVES:

To familiarize students with concepts, tools and techniques of the methodology of business research.

To enable students to do a research / consultancy project in the fourth semester

COURSE OUTCOMES

Familiarization with concepts, tools and techniques of the methodology of business research.

Enabling students to do a research / consultancy project in the fourth semester.

Ability to draft a research reports.

SYLLABUS Module – 1: Research: Meaning, Purpose, Scientific method, types of research; scope of business research.

Review of literature: need, purpose, notes taking.

Module – 2: Selection and formulation of a research problem, formulation of hypothesis, operational

definition of concepts, sampling techniques. Research Design: Meaning, nature, process of preparation,

components of research design.

Module – 3: Data: Sources of data, methods, of collection; observation interviewing, mailing; tools for

collection data; interview schedule, interview guide, questionnaire, rating scale, socio-metry, check list;

pre-testing of tools, pilot study. Processing of data; checking, editing, coding, transcription, tabulation,

preparation of tables, graphical representation.

Module – 4: Analysis of data; Simple statistical techniques and their uses. Testing of Hypothesis,

Research Applications – market survey. Report – Writing: Planning report writing work-target audience,

type of report, style of writing synoptical outline of chapters; steps in drafting the report.

Books for References:

1. Moses, C.A. Survey Methods in Social Investigation.

2. Goode & Hatt, Methods in Social Investigation.

3. William Emory, Business Research Methods.

4. Vemon Colver & H.L. Balsleg, Business Research Methods.

5. Krishnaswamy O.R, Methodology of Research in Social Sciences, Himalya Publishing house.

6. Kothari. C.R, Methodology of Research, Vikas Publishing House.

7. K.R. Sharma, Research Methodology, National Publishers , Jaipur.

8. Wilkinson & Bhandarkar, Methodology and Techniques of Social Research.

9. Cooper D.R and P.S. Schindler, Business Research Methods, Tata McGraw Hill

SL. NO.

UNIT &OBJECTIVE

S

NO. OF LECTURE HOURS

METHODOL OGY/

PEDAGOGY

EVALUATION

MODULE 1

1 Research-Meaning, Features 1 PPT’S, Lecture

Discussion, Class room participation

2 Research Process 1 PPT’S, Lecture


3 Significance of Research 1 PPT’S, Lecture


4 Scope of Research 1 PPT’S, Lecture


5 Scientific Research Method 1 PPT’S, Lecture


6 Business Research-meaning and scope 1 PPT’S,

Lecture

Discussion, Class room

participation, Board Work

7 Research and the manager 1 PPT’S,

Lecture



8 Review of Literature-purpose 1 PPT’S,

Lecture

Discussion, Class room participation, Board Work

9 Sources of Literature Review 1 PPT’S,

Lecture



10 Abstracting, indexing, bibliography 1 PPT’S, Lecture


11 Research approaches 1 PPT’S, Lecture


12 Questions and answers discussion 1 PPT’S, Lecture


Total 12

MODULE-2

13 Research problem-meaning, identification of research problem

1 PPT’S,

Lecture



14 Sources of research problem 1 PPT’S, Lecture


15 Criteria for selecting a good research problem

1 PPT’S, Lecture


16 Factors influencing selection of a research problem

1 PPT’S,

Lecture


17 Operational definitions 1 PPT’S,

Lecture



18 Hypothesis-meaning, definition, classification

1 PPT’S, Lecture


19 Operational definitions 1 PPT’S,

Lecture


20 Activity relating to hypothesis 1 PPT’S,

Lecture


21 What is sampling? Sampling

terminology

1 PPT’S,

Lecture



22 Sampling process 1 PPT’S,

Lecture


23 Advantages of sampling 1 PPT’S,

Lecture


24 Methods of sampling 1 PPT’S,

Lecture

Discussion, Class room participation,

Board Work

25 Research design-meaning, nature 1 PPT’S, Lecture


26 Research design preparation process 1 PPT’S,

Lecture


27 Components of research design 1 PPT’S,

Lecture


28 Types of research design 1 PPT’S,

Lecture


TOTAL 16

MODULE-3

29 Data- types of data 1 PPT’S,

Lecture



30 Methods of primary data collection 1 PPT’S, Lecture


31 Interview- meaning, types, classification 1 PPT’S,

Lecture


32 Interviewing techniques 1 PPT’S,

Lecture


33 Questionnaire-meaning, types ,

essentials

1 PPT’S,

Lecture


34 Observation- meaning, types,

advantages

1 PPT’S,

Lecture



35 Mailing, checklist, rating scale, socio- metric

1 PPT’S,

Lecture


36 Secondary data sources 1 PPT’S, Lecture


37 Methods of collecting secondary data 1 PPT’S,

Lecture


38 Processing data-editing and coding 1 PPT’S,

Lecture


39 Classifying and tabulating data 1 PPT’S,

Lecture


40 Graphical representation of data 1 PPT’S,

Lecture


TOTAL 12

MODULE-4 41 Analysis of data 1 PPT’S,

Lecture Discussion, Class room participation, Board Work

42 Kinds of statistical analysis 1 PPT’S,

Lecture


43 Interpretation of data and principles of interpretation

1 PPT’S,

Lecture


44 Inferential analysis-standard error 1 PPT’S,

Lecture


45 Tests of significant difference 1 PPT’S,

Lecture

Discussion, Class room participation,

Board Work

46 Research report-meaning and

significance

1 PPT’S,

Lecture

Discussion,

Class room participation

47 Components of research report 1 PPT’S,

Lecture

Discussion,

Class room participation

48 Precautions in writing the report 1 PPT’S, Lecture


49 Types of research report 1 PPT’S, Lecture


50 General principles-Acknowledgement, Table of contents

1 PPT’S, Lecture


51 Foot notes, Bibliography, Appendices, Index

1 PPT’S, Lecture


52 Revision and overall review of the

subject matter

1 PPT’S, Lecture


TOTAL 12

Online resources

e-ug Pathshala e-Adhyayan (e-Books) e-Pathya (Offline Access) UGC MOOCs (Online Courses [SWAYAM

&INFLIBNET]

YouTube Resources

government ramnarayan chellaram college of commerce and

Documents